Beauty salons belong to the life service category. The tax rate of small-scale taxpayers is 3%, and the monthly sales do not exceed 30 thousand, which is exempt from value-added tax. The general taxpayer's VAT rate is 6%.
After the reform of the camp, from May 1 day, if the monthly sales do not reach 30,000 yuan, the value-added tax will be exempted;
If it exceeds (including) 30,000 yuan, the value-added tax will be levied at 3% of the total amount.
The medical services of medical institutions are exempt from value-added tax, not for public or private hospitals, but in terms of price and service scope.
After the reform of the camp, medical institutions engaged in "medical beauty" business, which is not listed in the national standard medical service price project. Therefore, no matter what kind of fees are collected, the value-added tax should be paid in full according to the tax item of "service industry-other services".
As long as it is a VAT taxpayer engaged in production and operation, it can be registered as a general taxpayer.
After the reform of the camp, can medical institutions engaged in plastic surgery be exempted from VAT?
Article 1 of Annex III of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Comprehensively Pushing Forward the Pilot Project of Changing Business Tax to VAT (Caishui [2016] No.36) stipulates: "The following items are exempt from VAT: (7) Medical services provided by medical institutions." Then it defines and enumerates "medical institutions", covering all kinds of medical structures, but does not mention "for-profit" and "non-profit". It is expressed as: "Medical institutions provide all services listed in the national medical service price project specification for medical patients according to the medical service guidance price (including government guidance price and price determined by the supply and demand sides through consultation according to regulations) set by the price authorities at or above the prefecture (city) level in conjunction with the health authorities at the same level and other relevant departments, and medical institutions provide health and epidemic prevention and health and quarantine services to the society."
In other words, the medical services of medical institutions are exempt from value-added tax, not for public or private hospitals, but in terms of price and service scope.
After the reform of the camp, medical institutions engaged in the business of "medical beauty" and were not listed in the national standards for medical service price items. Therefore, no matter what kind of fees are collected, the value-added tax should be paid in full according to the tax item of "service industry-other services".